Learner Understanding of Basic Accounting Equations: Evidence from Secondary Schools in the Umhlathuze Circuit

Abstract

This study seeks to identify effective mechanisms for addressing persistent learner understanding of the Basic Accounting Equation component of the Economics and Management Sciences (EMS) curriculum. The central aim is to explore strategies that can enhance learners’ comprehension and, in turn, improve their overall achievement in this foundational area of accounting. To achieve this, a sequential qualitative research design was adopted, drawing primarily on interviews with teachers and learners, complemented by the researcher’s personal observations. A case study approach was employed, focusing on three secondary schools in the Umhlathuze Circuit. Within each school, one EMS teacher and three learners per school, categorised as follows: top achiever, middle and lowest achiever were purposively selected to provide rich and context-specific insights.

Data were analysed using thematic analysis, which facilitated the identification of recurring patterns and key issues. The findings reveal that both learners and, in some instances, teachers struggle with a clear grasp of the principles and concepts underpinning the basic accounting equation. This gap in understanding contributes significantly to low performance levels. Based on these results, the study recommends that EMS teachers strengthen their subject matter knowledge through targeted professional development initiatives, such as workshops and work-integrated learning programmes, which can support improved instructional practices and learner outcomes.

Keywords: Accounting Equation, Learner Understanding, Active Learning, Pedagogical Approaches.

DOI: 10.7176/JEP/17-4-06

Publication date: April 30^th 2026